Tweede Kamer
Bill 36202: Tax Plan 2023
How Parliament voted on the Tax Plan 2023
Adopted by Tweede Kamer
November 10, 2022
FOR: 131—AGAINST: 18
Voted FOR
(13)VVDD66CDAChristenUniePvdAGroenLinksSPPVVBBBSGPVoltDENK50PLUS
Voted AGAINST
(4)PvdDFvDJA21BIJ1
Key measures in this bill
- Introduction of two-bracket system for box 2: 24.5% (up to EUR 67,000) and 33% (above) from 2024
- Accelerated phase-out of self-employed deduction; increase of earned income tax credit
- Increase of corporate tax first bracket rate to 19%; reduction of bracket threshold to EUR 200,000
Key figures
Marnix van Rij
State Secretary of Finance — Fiscaliteit (CDA)
Responsible for guiding the Tax Plan 2023 through Parliament.
Party positions
Legislative timeline
Sep 2022Bill submitted
Belastingplan 2023 with box 2 reform and corporate tax changes
Nov 10, 2022Tweede Kamer vote
Adopted with broad majority
Dec 20, 2022Eerste Kamer vote
Adopted by sitting/standing vote
Jan 1, 2023Entry into force
Tax measures take effect; box 2 two-bracket system starts 2024